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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS    View history reference

Division 61 - Generally applicable tax offsets    View history reference

Subdivision 61-G - Private health insurance offset complementary to Part 2-2 of the Private Health Insurance Act 2007    View history reference

Archived:

Former Subdiv 61-G repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 231, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.

Guide to Subdivision 61-G

SECTION 61-200  

61-200  What this Subdivision is about  

 View history reference

You can choose to claim a tax offset for a premium, or an amount in respect of a premium, paid under a private health insurance policy instead of having the premium reduced under Division 23 of the Private Health Insurance Act 2007.


TABLE OF SECTIONS

Operative provisions
61-205Entitlement to the private health insurance tax offset
61-210Amount of the private health insurance tax offset
61-215Reallocation of the private health insurance tax offset between spouses
61-220(Repealed by No 26 of 2012)


 



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